Express: What Do I See on Statements of Changes in Owners' Equity?

Topics:

  • Goal of statements of changes in owners’ equity
  • New balance sheet concepts: retained earnings and reserves (accumulated other comprehensive income)
  • Connecting balance sheets to statements of changes in owners’ equity
  • Connecting owners’ equity change (OEC) map to statements of changes in owners’ equity
  • Take-aways
     

Express Video: [12 min]

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Video slides [pdf]  

Transcript [pdf]    Transcript [doc]



 

 

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